商业行政管理部门既是国家的行政管理职能部门,又是商业企业的上级主管单位,其主要职能应该是“管理、检查、指导、调节”八个字。在政企分开以后,商业行政部门的财会工作应由过去的指挥型变为服务型,由原来主要抓具体事务工作转为抓方针、政策的贯彻和财会基础工作的建设。其主要职能,我们认为有如下几个方面: 一,检查、督促商业企业贯彻执行国家的有关政策、法规、条例。随着商品流通的开放、搞活,国家对商业的政策、法规、条例将越来越多,它们大都涉及到财会方面。过去我们依靠行政干预对企业进行管理,现在要依靠法制和经济杠杆对企业进行监督和管理,要帮助企业以法治商,依法经商。二,开展内部审计,以保证国家的经济利益和企业的合法权益。特别是商业企业划细核算、小型 The administrative department of commerce is not only the administrative department of the state but also the supervisory unit of the commercial enterprise. Its main function should be “manage, inspect, guide and regulate”. After the separation of government and enterprises, the financial and accounting work of the commercial administration department should be changed from the command type to the service type in the past, from focusing mainly on specific tasks to implementing the guidelines and policies and the foundation work of accounting and accounting. Its main functions, we think the following aspects: First, check, urge commercial enterprises to implement the relevant national policies, laws and regulations. With the opening up and invigorating the circulation of commodities, the state’s policies on business, laws and regulations and regulations will be more and more, and most of them involve the accounting and finance. In the past, we rely on administrative intervention in the management of enterprises. We must now rely on the legal system and economic levers to supervise and manage enterprises, and help enterprises to conduct business according to law and business according to law. Second, to carry out internal audits to ensure that the country’s economic interests and the legitimate rights and interests of enterprises. In particular, business enterprises by budget, small